Accession Number : ADA623129


Title :   Army Corps of Engineers: Action Needed to Ensure the Quality of Maintenance Dredging Contract Cost Data


Descriptive Note : Congressional rept.


Corporate Author : GOVERNMENT ACCOUNTABILITY OFFICE WASHINGTON DC


Full Text : http://www.dtic.mil/get-tr-doc/pdf?AD=ADA623129


Report Date : Sep 2015


Pagination or Media Count : 34


Abstract : Cost data in the U.S. Army Corps of Engineers (Corps) dredging database are unreliable and, therefore, the total costs of maintenance dredging contracts during fiscal years 2004 through 2013 are unclear. In particular, about 19 percent (264 out of 1,405) of the contract records marked as complete did not contain information on the final contract costs or the actual quantity of material dredged. The Corps relies on cost data from its dredging database to assess trends in maintenance dredging contract costs over time, among other things, but its district offices do not have systematic quality control measures in place to ensure these data are complete and accurate. Federal internal control standards indicate that managers should maintain quality information, including accurate and complete operational and financial data, for the effective and efficient management of their operations. Without systematic quality controls at the district-office level to regularly verify the completeness and accuracy of their maintenance dredging contract data, the Corps risks undertaking analyses on incomplete information, and drawing conclusions about cost trends based on unreliable information.


Descriptors :   *CONTRACTS , COSTS , DATA BASES , DREDGING , QUALITY CONTROL


Subject Categories : Administration and Management


Distribution Statement : APPROVED FOR PUBLIC RELEASE